The Rise of General Consumption Taxes

Joseph Ganderson, Julian Limberg
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引用次数: 2

Abstract

The chapter analyses the spread of general consumption taxes. It makes two points. First, it shows that the initial introduction of a general consumption tax has boosted revenue-raising capacity in countries around the world. Typically, the first general consumption tax was not a VAT but a less technically sophisticated general sales tax. Second, the chapter uses event history analyses to demonstrate that the uptake of the first general consumption tax was facilitated by revenue needs arising from: (1) mass interstate warfare in the first half of the twentieth century; (2) the adoption of major welfare initiatives; and (3) a marked deterioration of public finances. The historical trajectories of three cases—France, Japan, and Chile—corroborate these findings and call for further study.
一般消费税的上升
本章分析了一般消费税的分布。这有两点。首先,它表明,一般消费税的初步引入提高了世界各国的财政收入能力。一般来说,第一个一般消费税不是增值税,而是技术上不那么复杂的一般销售税。其次,本章使用事件历史分析来证明,第一个一般消费税的征收是由以下因素引起的收入需求推动的:(1)20世纪上半叶的大规模国家间战争;(二)采取重大福利措施;(3)公共财政明显恶化。三个国家(法国、日本和智利)的历史轨迹证实了这些发现,需要进一步研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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